the law is known as the affordable care act. and the mandate is the law. few know that the individual mandate rules will mean that a financial penalty will be levied for those who don't participate, don't buy or have health insurance provided by their employers. how will the irs do that? by docking their tax refunds, as much as a couple thousand a year for a family of four. and that, the inspector general says, presents a problem. >> many americans do not realize the extent that the internal revenue service will be involved in the implementation of the affordable care act. >> now, the irs would not comment, in fact, referred us to their website for those criticisms. in fact, the irs is already getting ready to play enforcer for the new law. just last week it asked congress for $440 million to help it enforce this new health care system. now coming up tonight at 11:00 p.m. on nbc bay area we'll break down the entire law in detail, and tell you just what you face if you don't pay the health insurance. all tonight at 11:00. we'll see you then. >> and kudos to